asked the Minister for Finance when a tax refund outstanding for some time will be paid to a person (details supplied) in County Dublin; and if he will make a statement on the matter.
Written Answers. - Tax Refunds.
106.
I have been advised by the Revenue Commissioners that the inspector of taxes who deals with the taxpayer's affairs has not received an application from the taxpayer for a repayment of tax. If the taxpayer wishes to have a review of his tax liability for the year 1985-86 carried out, he should submit a completed return of income and his form P60 (certificate of pay and tax deducted) for that year to his inspector of taxes. The form P60 is obtainable from his employer.
On his 1986-87 return of income the taxpayer indicated that he had got married in June 1986. Under the revised rules for the taxation of married couples which were brought into effect by section 6 of the Finance Act, 1983, any repayment of tax arising as a result of a couple getting married, is made after the end of the tax year in which the marriage takes place. Accordingly, the taxpayer should submit his form P60 for the current year to the inspector after 5 April next to enable his liability for that year to be reviewed.
107.
asked the Minister for Finance when the Revenue Commissioners will refund tax overpaid by a person (details supplied) in County Kildare who has been taxed at an emergency rate of £95.89 per week since 28 January 1986.
The Revenue Commissioners have advised me that the taxpayer has not made a claim for repayment of tax in respect of the year 1985-86. The inspector has now written to her requesting the details which are necessary to enable a review of her liability for that year to be carried out. On completion of the review any tax found to have been overpaid by the taxpayer for 1985-86 will be refunded to her.
It is understood that the taxpayer ceased employment on 7 November 1986. She should now submit to the inspector of taxes parts 2 and 3 of her form P45 (cessation certificate) which she should have obtained from her employer. On receipt of this form the inspector will examine her claim for a refund of tax for the current year, 1986-87.
108.
asked the Minister for Finance the correct tax free allowance applicable in the case of a person (details supplied) in County Kildare who has no RSI number.
I have been advised by the Revenue Commissioners that they have no record of the individual referred to in the question. If he has taken up employment he should apply to the inspector of taxes who deals with his employer's tax affairs for an RSI number and a certificate of tax-free allowances.